Internal Revenue Bulletin:
2014-7

February 10, 2014

EMPLOYEE PLANS

This announcement extends to February 2, 2015, the deadline
to submit on-cycle applications for opinion and advisory letters for
pre-approved defined benefit plans for the plans’ second six-year
remedial amendment cycle. The submission period for these applications
was scheduled to expire on January 31, 2014. This extension applies
to defined benefit mass submitter lead and specimen plans, word-for-word
identical plans, master and prototype minor modifier placeholder applications,
and non-mass submitter defined benefit plans. Rev. Proc. 2007–44,
Rev. Proc. 2011–49 are modified.